The journal entry to record depreciation expense consists of a debit to Depreciation Expense and a credit to Accumulated Depreciation.

记录折旧的会计分录包括借记折旧费账户和贷记累计折旧账户。

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Other assets have increasing repairs and maintenance in such a way that the total expense per year relating to an asset in creases over its life if straight line depreciation is used.

有些资产的修理维护费用是逐年增加的，如使用直线折旧的话，在此资产的使用年限中每年的相关的总的费用也会增加。

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Depreciation is a noncash expense.

折旧不是现金费用。

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If your business includes real estate, the net income on the aid applications is after depreciation expense, a noncash charge.

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As the recovery slows, a growing number of people worry about a descent into competitive depreciation, as countries try to grab a bigger share of global demand at others' expense, a trend that could fuel protectionism.

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Charter is very similar to a jet card or block-time arrangement in that there is no depreciation available with this expense.

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